The Viet Nam Biodiversity Expenditure Review provides the country’s first systematic assessment of how financial resources are directed towards biodiversity conservation. Drawing on data from central ministries, provincial departments, protected areas, development partners, social organizations and private actors, it maps expenditure patterns, funding sources and their alignment with national biodiversity priorities. The review finds that public finance remains the principal source of biodiversity funding, while expenditure tracking is fragmented and often inconsistent across institutions. It therefore calls for stronger budget classification and monitoring systems, more effective use of existing resources, and greater mobilization of social and private finance to support Viet Nam’s biodiversity targets.